Huquqiy maslahat - bepul,tezkor, hammaga!
O‘zini o‘zi band qilish tushunchasi
- 4695 marta o'qildi
O‘zbekiston Respublikasi Soliq kodeksiga muvofiq o‘zini o‘zi band qilgan shaxslarning mehnat faoliyati natijasida olingan daromadlari jismoniy shaxslar jami daromadlari tarkibiga kiritilmaydi.
Mehnat staji hisoblanishi uchun o‘zini o‘zi band qilgan shaxslar, mehnat shartnomasi asosida chet elda ishlayotgan O‘zbekiston Respublikasi fuqarolari, shuningdek O‘zbekiston Respublikasi davlat organlari va boshqa tashkilotlar tomonidan chet davlatlarda tashkil etilgan (ochilgan) savdo uylarida, vakolatxonalarda (shu jumladan yuridik shaxs tashkil etmasdan), tashkilotlarda ishlayotgan O‘zbekiston Respublikasi fuqarolari tomonidan yiliga BHMning kamida bir baravari miqdorida ixtiyoriy tartibda ijtimoiy soliq to‘laydilar.
O‘zini o‘zi band qilgan shaxslar shug‘ullanishi mumkin bo‘lgan faoliyat (ishlar, xizmatlar) turlari ro‘yxati
Normativ hujjatlar
O‘zbekiston Respublikasi Prezidentining qarori. PQ-4742-son. 08.06.2020-y.
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